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Side-by-side financial comparison of ARK RESTAURANTS CORP (ARKR) and CITIZENS FINANCIAL SERVICES INC (CZFS). Click either name above to swap in a different company.

ARK RESTAURANTS CORP is the larger business by last-quarter revenue ($40.7M vs $29.6M, roughly 1.4× CITIZENS FINANCIAL SERVICES INC). CITIZENS FINANCIAL SERVICES INC runs the higher net margin — 35.4% vs 2.2%, a 33.2% gap on every dollar of revenue. On growth, CITIZENS FINANCIAL SERVICES INC posted the faster year-over-year revenue change (13.0% vs -9.4%). CITIZENS FINANCIAL SERVICES INC produced more free cash flow last quarter ($35.2M vs $-1.8M). Over the past eight quarters, CITIZENS FINANCIAL SERVICES INC's revenue compounded faster (6.9% CAGR vs -1.8%).

ARK Restaurants Corp operates a diversified portfolio of dining establishments across the United States, spanning casual dining, fast-casual, and upscale fine dining segments. Its offerings include American comfort food, BBQ, seafood, and Italian cuisine, serving local community patrons and tourist visitors across dozens of locations in multiple states.

Citizens Financial Group, Inc. is an American bank holding company, headquartered in Providence, Rhode Island. The company owns the bank Citizens Bank, N.A., which operates in the U.S. states of Connecticut, Delaware, Florida, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Vermont, and Virginia, as well as Washington, DC.

ARKR vs CZFS — Head-to-Head

Bigger by revenue
ARKR
ARKR
1.4× larger
ARKR
$40.7M
$29.6M
CZFS
Growing faster (revenue YoY)
CZFS
CZFS
+22.4% gap
CZFS
13.0%
-9.4%
ARKR
Higher net margin
CZFS
CZFS
33.2% more per $
CZFS
35.4%
2.2%
ARKR
More free cash flow
CZFS
CZFS
$37.0M more FCF
CZFS
$35.2M
$-1.8M
ARKR
Faster 2-yr revenue CAGR
CZFS
CZFS
Annualised
CZFS
6.9%
-1.8%
ARKR

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
ARKR
ARKR
CZFS
CZFS
Revenue
$40.7M
$29.6M
Net Profit
$896.0K
$10.5M
Gross Margin
Operating Margin
2.7%
44.2%
Net Margin
2.2%
35.4%
Revenue YoY
-9.4%
13.0%
Net Profit YoY
-71.7%
31.3%
EPS (diluted)
$0.25
$2.17

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ARKR
ARKR
CZFS
CZFS
Q4 25
$40.7M
$29.6M
Q3 25
$37.3M
$29.0M
Q2 25
$43.7M
$27.3M
Q1 25
$39.7M
$26.4M
Q4 24
$45.0M
$26.2M
Q3 24
$43.4M
$25.1M
Q2 24
$50.4M
$24.6M
Q1 24
$42.3M
$25.9M
Net Profit
ARKR
ARKR
CZFS
CZFS
Q4 25
$896.0K
$10.5M
Q3 25
$-1.9M
$10.0M
Q2 25
$-3.5M
$8.5M
Q1 25
$-9.3M
$7.6M
Q4 24
$3.2M
$8.0M
Q3 24
$-4.5M
$7.5M
Q2 24
$640.0K
$5.3M
Q1 24
$-1.4M
$7.0M
Operating Margin
ARKR
ARKR
CZFS
CZFS
Q4 25
2.7%
44.2%
Q3 25
-4.6%
42.6%
Q2 25
-7.8%
38.1%
Q1 25
-11.6%
35.5%
Q4 24
12.6%
37.2%
Q3 24
-12.7%
36.9%
Q2 24
1.6%
25.9%
Q1 24
-2.8%
32.8%
Net Margin
ARKR
ARKR
CZFS
CZFS
Q4 25
2.2%
35.4%
Q3 25
-5.1%
34.5%
Q2 25
-7.9%
31.0%
Q1 25
-23.3%
28.8%
Q4 24
7.0%
30.5%
Q3 24
-10.3%
30.0%
Q2 24
1.3%
21.4%
Q1 24
-3.4%
27.1%
EPS (diluted)
ARKR
ARKR
CZFS
CZFS
Q4 25
$0.25
$2.17
Q3 25
$-0.53
$2.09
Q2 25
$-0.96
$1.76
Q1 25
$-2.57
$1.60
Q4 24
$0.88
$1.64
Q3 24
$-1.24
$1.57
Q2 24
$0.18
$1.10
Q1 24
$-0.40
$1.48

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ARKR
ARKR
CZFS
CZFS
Cash + ST InvestmentsLiquidity on hand
$9.1M
$34.3M
Total DebtLower is stronger
Stockholders' EquityBook value
$33.7M
$338.1M
Total Assets
$130.4M
$3.1B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ARKR
ARKR
CZFS
CZFS
Q4 25
$9.1M
$34.3M
Q3 25
$11.3M
$31.1M
Q2 25
$12.3M
$49.5M
Q1 25
$11.1M
$36.8M
Q4 24
$13.1M
$42.2M
Q3 24
$10.3M
$36.8M
Q2 24
$11.5M
$38.4M
Q1 24
$10.4M
$29.6M
Stockholders' Equity
ARKR
ARKR
CZFS
CZFS
Q4 25
$33.7M
$338.1M
Q3 25
$32.7M
$327.7M
Q2 25
$34.7M
$313.7M
Q1 25
$38.1M
$308.3M
Q4 24
$47.3M
$299.7M
Q3 24
$44.1M
$298.7M
Q2 24
$48.9M
$286.5M
Q1 24
$49.7M
$282.7M
Total Assets
ARKR
ARKR
CZFS
CZFS
Q4 25
$130.4M
$3.1B
Q3 25
$133.5M
$3.1B
Q2 25
$136.3M
$3.0B
Q1 25
$141.9M
$3.0B
Q4 24
$154.6M
$3.0B
Q3 24
$156.0M
$3.0B
Q2 24
$166.5M
$2.9B
Q1 24
$169.6M
$2.9B

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ARKR
ARKR
CZFS
CZFS
Operating Cash FlowLast quarter
$-550.0K
$36.5M
Free Cash FlowOCF − Capex
$-1.8M
$35.2M
FCF MarginFCF / Revenue
-4.4%
119.0%
Capex IntensityCapex / Revenue
3.1%
4.4%
Cash ConversionOCF / Net Profit
-0.61×
3.49×
TTM Free Cash FlowTrailing 4 quarters
$-1.3M
$53.8M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ARKR
ARKR
CZFS
CZFS
Q4 25
$-550.0K
$36.5M
Q3 25
$633.0K
$2.9M
Q2 25
$1.9M
$6.0M
Q1 25
$612.0K
$10.9M
Q4 24
$-1.3M
$33.2M
Q3 24
$728.0K
$6.2M
Q2 24
$3.2M
$3.0M
Q1 24
$208.0K
$13.5M
Free Cash Flow
ARKR
ARKR
CZFS
CZFS
Q4 25
$-1.8M
$35.2M
Q3 25
$-989.0K
$2.7M
Q2 25
$1.2M
$5.5M
Q1 25
$290.0K
$10.4M
Q4 24
$-2.0M
$31.9M
Q3 24
$-482.0K
$5.6M
Q2 24
$2.5M
$2.9M
Q1 24
$-148.0K
$13.4M
FCF Margin
ARKR
ARKR
CZFS
CZFS
Q4 25
-4.4%
119.0%
Q3 25
-2.6%
9.4%
Q2 25
2.7%
20.1%
Q1 25
0.7%
39.2%
Q4 24
-4.4%
121.6%
Q3 24
-1.1%
22.3%
Q2 24
5.0%
11.8%
Q1 24
-0.4%
51.5%
Capex Intensity
ARKR
ARKR
CZFS
CZFS
Q4 25
3.1%
4.4%
Q3 25
4.3%
0.5%
Q2 25
1.5%
1.8%
Q1 25
0.8%
2.2%
Q4 24
1.4%
5.0%
Q3 24
2.8%
2.5%
Q2 24
1.2%
0.5%
Q1 24
0.8%
0.4%
Cash Conversion
ARKR
ARKR
CZFS
CZFS
Q4 25
-0.61×
3.49×
Q3 25
0.29×
Q2 25
0.71×
Q1 25
1.44×
Q4 24
-0.43×
4.16×
Q3 24
0.83×
Q2 24
4.94×
0.57×
Q1 24
1.92×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

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